18 U.S.C. § 2346
EDITORIAL NOTES
REFERENCES IN TEXTChapter 52 of the Internal Revenue Code of 1986, referred to in subsec. (b)(1), is classified generally to chapter 52 (§5701 et seq.) of Title 26, Internal Revenue Code.
AMENDMENTS2006- Pub. L. 109-177 designated existing provisions as subsec. (a) and added subsec. (b).2002- Pub. L. 107-296 substituted "Attorney General" for "Secretary".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107-296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
- Attorney General
- the term "Attorney General" means the Attorney General of the United States;
- State
- the term "State" means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or the Virgin Islands;